In a significant move to ease compliance pressure, the Ministry of Corporate Affairs (MCA) has extended the deadline for companies to file their financial statements and annual returns for the financial year (FY) 2024–25 without additional fees until December 31, 2025, according to General Circular No. 06/2025 issued on October 17, 2025.
The extension was granted due to the deployment of revised e-forms on the MCA-21 Version 3 portal and requests from stakeholders.
The new deadline for filing financial statements and annual returns is December 31, 2025, with only normal fees applicable during this period.
This extension does not alter the statutory deadline for holding Annual General Meetings (AGMs). Companies should hold their AGM within the statutory deadline and file forms before December 31, 2025, to avoid extra fees. For more details, refer to the General Circular No. 06/2025.
The circular provides relaxation for the filing of following forms:
- Form AOC-4 – Filing of financial statements
- Form AOC-4 (CFS) – Consolidated financial statements
- Form AOC-4 XBRL / Non-XBRL – For companies required to file in structured formats
- Form MGT-7 / MGT-7A – Annual return for companies and small companies/OPCs respectively
Companies must take care that the ROC forms/returns are filed correctly and within the given date. Not adhering to the instructions can lead them to deal with various penalty charges and legal consequences.
Therefore, it is recommended that companies reach out to professionals to assist them in ensuring compliance with the filing needs.
